INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-A - Application of Division 832 of the Income Tax Assessment Act 1997  

SECTION 832-10   Application of Division 832 of the Income Tax Assessment Act 1997 (other than imported hybrid mismatch rule)  

832-10(1)  
The Subdivisions of Division 832 of the Income Tax Assessment Act 1997 covered by subsection (2) apply to assessments for income years starting on or after 1 January 2019.

832-10(2)  
The Subdivisions are as follows:


(a) Subdivision 832-C (Hybrid financial instrument mismatch);


(b) Subdivision 832-D (Hybrid payer mismatch);


(c) Subdivision 832-E (Reverse hybrid mismatch);


(d) Subdivision 832-F (Branch hybrid mismatch);


(e) Subdivision 832-G (Deducting hybrid mismatch);


(f) Subdivision 832-J (Integrity rule).




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